Is it taxable? — NC Department of Revenue lists work that is, and work that isn’t

The NC Department of Revenue breaks down different construction services (and circumstances and advises whether sales tax applies or not (or partially)

If you want to make taxation law complex, you can certainly achieve the results when closely related work is taxable in some circumstances, not in others, and partially taxable in still other circumstances.

So it isn’t surprising that last year’s tax code changes imposing sales taxes on previously non-taxed construction-related work has created plenty of confusion.